Is this guide for you?
T
Old Age Security Return of
Income Guide for
Non-Residents
2015
his guide is for you if you are a non-resident of Canada and
you are receiving old age security (OAS) payments. This guide
will help you complete your 2015 Old Age Security Return of
Income.
If you are blind or partially sighted, you can
get our publications in braille, large print,
etext, or MP3 by going to
www.cra.gc.ca/alternate. You can also get
our publications and your personalized
correspondence in these formats by
calling 1-800-959-8281. If you are outside
Canada and the United States, call us at
613-940-8495. We accept collect calls by
automated response. You may hear a beep
and experience a normal connection delay.
La version française de ce guide est intitulée Déclaration des
revenus pour la Sécurité de la vieillesse pour les non-résidents.
T4155(E) Rev. 15
www.cra.gc.ca
Before you start
Table of contents
Page
Before you start.................................................................................... 4
What is the purpose of the Old Age Security Return of Income? .. 4
What is recovery tax, and does it apply to you?.......................... 4
What is net world income? ............................................................. 4
Do you have to file the Old Age Security Return of Income? ........ 5
What date is your return due? ....................................................... 6
Do you have to file another 2015 Canadian return? ................... 7
Completing your Old Age Security Return of Income................... 7
Identification ..................................................................................... 7
Income ............................................................................................... 9
Deductions ...................................................................................... 14
Refund or balance owing .............................................................. 16
What is the purpose of the Old Age Security
Return of Income?
We use the information you provide on this return to determine if
your old age security (OAS) payments are subject to recovery tax.
The amount of recovery tax is calculated using the net world
income that you report on this return.
If your net world income for 2015 was more than CAN$72,809 we
will calculate the amount of recovery tax that applies to your OAS
payments for 2015. We will also calculate the amount of recovery
tax to be withheld from your July 2016 to June 2017 monthly OAS
payments.
After you file ...................................................................................... 19
What happens to your return after we receive it? ..................... 19
How to change a return? ............................................................... 20
What should you do if you move? .............................................. 20
If recovery tax was withheld from your OAS payments in 2015,
and the amount withheld was more than the recovery tax you
owe, or you are not subject to recovery tax, we will refund the
difference or apply it to any other Canadian tax obligation you
may have. If the recovery tax withheld was less than the recovery
tax you owe, you will have to pay the difference.
Online services .................................................................................. 21
My Account..................................................................................... 21
What is recovery tax, and does it apply to you?
For more information ....................................................................... 21
Service complaints ......................................................................... 22
Reprisal complaint ......................................................................... 22
To contact us ...................................................................................... 24
Recovery tax is an additional tax that is used to repay all or part
of the OAS payments received by higher-income pensioners.
This tax is 15% of the amount by which a pensioner’s net world
income is more than CAN$72,809.
Recovery tax is in addition to non-resident tax. However, if
non-resident tax is withheld from OAS payments, the recovery tax
will be reduced accordingly. The two taxes cannot add up to more
than the total old age security pension received.
What is net world income?
Net world income is the total of all the income you are paid or
credited in a year from Canadian or foreign sources (when we
refer to foreign source in this publication, we are referring to
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sources outside of Canada), minus allowable deductions. It
includes income from employment, business, pensions, social
security, capital gains, rental property, interest, and dividends.
If you were a resident of Brazil in 2015 and you are a Brazilian
national, you do not have to file this return.
If you were a resident of the Philippines in 2015 and your 2015
Canadian pensions totalled $5,000 or less, you do not have to file
this return.
Do you have to file the Old Age Security Return
of Income?
Notes
If you were a resident of a non-listed country at any time
in 2015 and you received OAS payments during that period,
you have to file this return.
To ensure that your OAS payments are not suspended, you have
to file this return even if your net world income is less than
CAN$72,809.
However, you do not have to file this return if, in 2015, you were a
resident of one of the following countries and you have no plans
to move to a non-listed country before July 1, 2017:
Argentina
Australia
Azerbaijan
Bangladesh
Barbados
Bulgaria
Colombia
Cyprus
Dominican
Republic
Ecuador
Finland
Germany
Greece
Hungary
Ireland
Israel
Ivory Coast
Kenya
Malaysia
Malta
Mexico
New Zealand
Norway
Papua New
Guinea
Peru
Poland
Portugal
Romania
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Senegal
Serbia
Spain
Sri Lanka
Switzerland
Tanzania
Trinidad and
Tobago
Turkey
United
Kingdom
United States
Zambia
Zimbabwe
If the tax treaty your country of residence has with Canada is
amended, you may no longer have to file this return. If this
situation applies to you, contact us at the address and telephone
numbers on the back cover of this guide.
What date is your return due?
Your 2015 Old Age Security Return of Income has to be filed on or
before April 30, 2016.
Exception to the due date of your return
When a due date falls on a Saturday, a Sunday, or a holiday
recognized by the Canada Revenue Agency, we consider your
return to be filed on time or your payment to be paid on time if
we receive it or it is postmarked on the next business day.
If you have a balance owing of recovery tax (on line 485 of your
return) and you file your return late, we will charge you a
late-filing penalty. The penalty is 5% of your balance owing
for 2015, plus 1% of your balance owing for each full month that
your return is late, to a maximum of 12 months. Your late-filing
penalty may be higher if we charged you a late-filing penalty on a
return for any of the three previous years.
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Do you have to file another 2015 Canadian
return?
www.cra.gc.ca/myaccount and selecting the “Manage online
mail” service.
The Old Age Security Return of Income only determines the recovery
tax on your OAS payments. You may have to file another 2015
Canadian return.
Terms and conditions – By providing an email address, you are
registering for online mail and authorizing the CRA to send you
email notifications when there is mail for you to view on
My Account. To access your online mail, you must be registered
for My Account. Any notices and correspondence delivered online
on My Account will be presumed to have been sent on the date of
those email notifications. You understand and agree that your
notice of assessment and notice of reassessment, and any other
correspondence eligible for online delivery, will no longer be
mailed. For more information, go to My Account and select
“Receive online mail” before you access your account.
For example, if you filed Form NR5, Application by a non-resident of
Canada for a reduction in the amount of non-resident tax required to be
withheld, for the year with the intention of making a section 217
election and we approved it, you must file a return under
section 217 of the Income Tax Act. Also, if you received
employment or business income from Canada or if you have
taxable capital gains from disposing of taxable Canadian property,
you may have to file a T1 General Income Tax and Benefit return.
Note
We will send you an email to confirm your registration for
online mail.
Completing your Old Age Security
Return of Income
W
e have included two copies of the Old Age Security Return of
Income (T1136) in this package. Mail one copy to us and
keep the other for your records.
You must file this return on an individual basis. Therefore, if both
you and your spouse or common-law partner receive old age
security pension, each of you has to complete a separate return.
Identification
Complete the entire “Identification” area by following the
instructions on the return. If you give incomplete or incorrect
identification information, the processing of your return may be
delayed.
If you are not eligible for a SIN, complete and send us
Form T1261, Application for a Canada Revenue Agency Individual Tax
Number (ITN) for Non-Residents, if you have not already done so.
Person deceased in 2015
If you are filing this return for an individual who died during the
year, provide their date of death. In the case of death, OAS
payments cease and are not paid to the estates of deceased
persons.
Email address
If you would like to get your CRA mail online, read and agree to
the terms and conditions below, and enter your email address.
You can also register for online mail using My Account at
www.cra.gc.ca
Social insurance number
Give both your and your spouse’s or common-law partner’s (read
definitions on page 9) Canadian social insurance numbers (SIN),
individual tax numbers (ITN) or temporary tax numbers (TTN).
If you asked for but have not yet received a SIN, or ITN, and the
deadline for filing your return is near, file your return without
your SIN or ITN. Attach a note to your return to let us know.
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Marital status
Tick the box that applied to your status on December 31, 2015.
times in the year, visit www.bankofcanada.ca, or contact us to get
an average annual rate.
Tick “Married” if you had a spouse or “Living common-law” if
you had a common-law partner (see the definitions in the next
sections). You still have a spouse or common-law partner if you
were living apart for reasons other than a breakdown in your
relationship. Tick one of the other boxes only if neither of the first
two applied.
Line 113 – Old age security pension
On line 113, report your old age security (OAS) pension income.
This amount is shown in:
Spouse – This applies only to a person to whom you are legally
married.
Common-law partner – This applies to a person who is not your
spouse (see above), with whom you are living in a conjugal
relationship, and to whom at least one of the following situations
applies. He or she:
■
box 16 of your NR4-OAS slip;
■
box 16 or 26 of your NR4 slip, if this slip has income code 44
in box 14 or 24; or
■
box 18 of your T4A(OAS) slip.
You may have received net federal supplements shown either in
box 21 of your T4A(OAS) slip, or in box 16 or 26 of your NR4 slip,
if this slip has income code 45 in box 14 or 24. If so, add the
amount of the supplement to your OAS pension. Then enter the
total on line 113.
a) has been living with you in a conjugal relationship and this
current relationship has lasted for at least 12 continuous
months;
Line 114 – Canada or Quebec Pension Plan benefits
On line 114, report your Canada Pension Plan or Quebec Pension
Plan benefits shown in box 16 or 26 of your NR4 slip, if the slip
has income code 46 in box 14 or 24.
Note
In this definition, 12 continuous months includes any period
that you were separated for less than 90 days because of a
breakdown in the relationship.
The amount may also be shown in box 20 of your T4A(P) slip.
b) is the parent of your child by birth or adoption; or
c) has custody and control of your child (or had custody and
control immediately before the child turned 19 years of age)
and your child is wholly dependent on that person for support.
Your old age security number
Be sure to enter your Canadian old age security number if it has
not been pre-printed. You can find this number on your NR4-OAS
slip in the box called “Old age security number.”
Line 115 – Other pensions or superannuation
On line 115, report any other pensions or superannuation you
received from Canadian or foreign sources and any foreign-source
social security payments. These payments include income from:
■
annuities;
■
deferred profit-sharing plans; or
■
registered retirement income funds.
Income
Report all income in Canadian dollars. To calculate how much to
report, multiply your income by the exchange rate in effect on the
day you received the income. If the amount was paid at various
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Line 121 – Interest and other investment income
Use the worksheet on the back of this return to calculate your
interest income, taxable dividend income, and capital gains or
losses. Attach a separate sheet of paper, if you need more space.
Interest and dividend income
Report all Canadian and foreign-source interest that was paid or
credited to you in 2015. This includes interest income from bank
accounts, term deposits, guaranteed investment certificates
(GICs), and other similar investments.
You also have to report interest on any tax refund you received
in 2015, which is shown on your notice of assessment or notice of
reassessment.
Report all taxable dividend income from taxable Canadian
corporations. You must calculate the taxable amount of “other
than eligible dividends” by multiplying the actual amount of
“other than eligible dividends” you received by 118%. You must
also calculate the taxable amount of eligible dividends by
multiplying the actual amount of eligible dividends you received
by 138%. If your form does not show the breakdown between
eligible dividends and other than eligible dividends, contact your
payer. In addition, report all dividends from foreign sources.
Even if you did not receive an information slip, report any
Canadian or foreign-sourced interest or dividend income that was
paid or credited to you in the year.
Capital gains
A capital gain or loss usually occurs when you sell or dispose of
property, such as real estate or shares. Capital losses can reduce
capital gains. However, to determine your net world income, you
cannot use capital losses to reduce other sources of income,
including interest and other investment income.
If you sold or disposed of property in 2015 and your capital gains
for the year exceeded your capital losses, you have to include a
percentage of the difference at line 121 of your return. For 2015,
the inclusion rate for capital gains realized is generally 50%.
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Note
Do not include capital gains resulting from mortgage
foreclosures and conditional sales repossessions. Also, you may
exclude a portion of the capital gain or loss resulting from the
disposition of your principal residence. For more information,
see Income Tax Folio S1-F3-C2, Principal Residence.
If you disposed of property in 2015, you will need to know the
following three amounts to calculate any capital gain or loss:
■
the proceeds of disposition;
■
the adjusted cost base; and
■
the outlays and expenses you incurred when disposing of
your property.
The proceeds of disposition is usually the amount you received
or will receive for your property. In most cases, it refers to the sale
price of the property. It could also include compensation you
received for property that was destroyed, expropriated, or stolen.
The adjusted cost base is usually the cost of your property, plus
any expenses to acquire it such as commissions and legal fees. You
have to adjust the cost of your property to include capital
expenditures, such as the cost of additions and improvements to
the property.
Outlays and expenses are amounts that you incurred to sell a
capital property. You can deduct outlays and expenses from your
proceeds of disposition when you calculate your capital gain or
loss. These types of expenses include fixing-up expenses, finders’
fees, commissions, brokers’ fees, surveyors’ fees, legal fees,
transfer taxes, and advertising costs. You cannot reduce your
other income by claiming a deduction for these outlays and
expenses.
For more information on capital gains and losses, see
Guide T4037, Capital Gains. You can get this guide at
www.cra.gc.ca/forms, or by contacting us at the address and
telephone numbers on the back cover of this guide.
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Line 126 – Net rental income
On line 126, report your Canadian and foreign-source net rental
income or loss for the 2015 calendar year. You should also include
any amount that a partnership allocated to you in its financial
statements. If you have a loss, show the amount in brackets.
■
net partnership income or loss from a Canadian or foreign
partnership (limited or non-active partners); or
■
any other type of taxable income that you have not reported
elsewhere on the return.
Note
Do not include a disability or survivor pension resulting from
war service if the country that paid you the pension was an ally
of Canada, and if the country grants similar tax relief to a
person receiving a similar pension from Canada.
Line 129 – Registered retirement savings plan income
On line 129, report the total amount of income you received from
your registered retirement savings plans (RRSPs) in 2015 shown
on your T4RSP or NR4 information slips.
Line 130 – Other income
On line 130, report all other Canadian and foreign-source income
for which there is not a line listed on the return. In the space to the
left of line 130, specify the type of income you are reporting. If you
have more than one type of income, attach a note giving the
details.
employment income;
■
lump-sum payments from pensions and deferred
profit-sharing plans;
■
employment insurance benefits;
■
social assistance payments;
■
workers’ compensation payments;
■
support payments received;
■
retiring allowances, including severance pay;
■
death benefits;
■
payments from a trust;
■
tips or gratuities;
■
amounts distributed from a retirement compensation
arrangement;
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Deductions
Line 221 – Carrying charges and interest expenses
On line 221, claim the total amount of carrying charges and
interest expenses you paid to earn income from investments.
Other types of income might include:
■
Line 135 – Net business income
On line 135, report your Canadian and foreign-source net income
or loss from a business or profession. If you have a loss, show the
amount in brackets.
Carrying charges and interest expenses include the following:
■
fees to manage or take care of investments;
■
fees for certain investment advice or for recording investment
income; and
■
most interest you pay on money you borrow for investment
purposes, but generally only if you use it to try to earn
investment income, including interest and dividends.
You cannot claim any brokerage fees or commissions you paid
when you bought or sold securities. Instead, use these costs when
you calculate your capital gain or loss.
Line 232 – Other deductions
Your claim at line 232 cannot be more than what you could claim
if you were a resident of Canada. Specify the deduction you are
claiming in the space to the left of line 232. If you have more than
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one amount, or to explain your deduction more fully, attach a note
to your return.
■
You can claim certain amounts from your total world income,
including the following:
■
contributions to a registered pension plan (RPP) or a
registered retirement savings plan (RRSP) in Canada;
■
annual Canadian union, professional, or like dues;
■
the deductible amount of support payments made;
■
Canadian exploration and development expenses; and
■
certain expenses you paid to earn employment or commission
income.
employment insurance benefits;
■
OAS pension (see note below);
■
Canada Pension Plan benefits or Quebec Pension Plan
benefits; and
■
If you are not certain whether a deduction is allowable, contact us
at the address or telephone numbers on the back cover of this
guide.
Refund or balance owing
Line 235 – Old age security recovery tax
This line applies to you only if your net world income on line 242
of your return is more than CAN$72,809. If this is the case, complete
the chart on the next page to calculate the recovery tax. However, if
any of the following situations apply to you, do not complete this
chart and, instead, contact us for the special rules and calculation to
apply in these situations:
■
you immigrated to Canada or emigrated from Canada in 2015
and you received OAS payments during the part of the year
that you were a non-resident;
■
you received OAS payments throughout 2015, and you were
a resident of one of the countries listed on page 5 for part
of 2015 and for the other part of that year you were resident in
a non-listed country; or
■
you were a resident of the Philippines in 2015.
retiring allowances, including severance pay.
Note
OAS pension paid back as recovery tax does not qualify for a
deduction from world income.
You can claim legal fees you incurred:
■
for advice or assistance in responding to us when we
reviewed your income or tax for a year, or in appealing or
objecting to an assessment or decision under the Income Tax
Act, the Employment Insurance Act, the Canada Pension Plan, or
the Quebec Pension Plan, plus any related accounting fees;
■
for advice or assistance in appealing or objecting to an
assessment of income tax, interest, or penalties levied by a
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to collect late support payments that you will include in your
income. For more information, see Guide P102, Support
Payments.
You must reduce your claim by any award or reimbursements
you received for these expenses. If you are awarded the cost of
your deductible legal fees in a future year, report that amount in
your income for that year.
If, in 2015, you repaid amounts you received and reported as
income, you can claim them on this return. Attach receipts or
other documents showing the amounts you paid back. For
example, you can claim repayments of:
■
foreign government, if the tax is eligible for a foreign tax
credit on a Canadian income tax return; and
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another year, we may keep some or all of your refund and apply it
against the amount you owe.
Calculating OAS recovery tax
Net world income from line 242 of
your return
$
1
Base amount
–
72,809.00 2
Line 1 minus line 2
(if negative, enter “0”)
$
3
× 15% 4
■
online by using your financial institution’s online banking or
telephone banking services;
6
■
online by using the CRA’s My Payment service at
www.cra.gc.ca/mypayment;
–
7
■
by setting up a pre-authorized debit agreement using the
My Account service at www.cra.gc.ca/myaccount; or
$
8
■
in person at your financial institution in Canada. To do so,
you have to use a remittance form, which you can request by
contacting us.
Multiply line 3 by 15% and enter the
result on this line.
$
5
OAS pension and net federal
supplements from line 113
$
OAS pension you paid back in 2015
(see line 232)
Line 6 minus line 7
(if negative, enter “0”)
Enter the amount from line 5 or line 8,
whichever is less.
Line 485 – Balance owing
If you have a balance owing of more than $2, and have a bank
account at a financial institution in Canada, you can make your
payment:
$
9
× 75% 10
Old age security recovery tax
Multiply line 9 by 75% and enter
the result on this line.
If you do not have a bank account at a financial institution in
Canada, you can send your payment using:
$
11
Enter the amount from line 11 on line 235 on the back of your return.
Line 437 – Recovery tax withheld
On line 437, claim only the amount of recovery tax from box 27 of
your NR4-OAS slip. Attach a copy of the information slip to your
return.
■
a wire transfer in Canadian dollars;
■
an international money order drawn in Canadian dollars; or
■
a bank draft in Canadian funds drawn on a Canadian bank.
For more information, go to www.cra.gc.ca/payments or contact
your financial institution.
If you want to mail your payment to the CRA, attach it to the
front of your return. Make sure it is made out to the Receiver
General. Write your social insurance number, temporary tax
number, or individual tax number on the payment to help us
process it correctly.
Note
Do not include the amount shown in box 17 of your
NR4-OAS slip. For more information on this amount, see
line 437 in the General Income Tax and Benefit Guide for
Non-Residents and Deemed Residents of Canada.
Do not mail us cash or include it with your return.
Line 484 – Refund
If you are expecting a refund of recovery tax and our records
show that you owe an amount, or are about to owe an amount for
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You can file your return early and make your payment as late as
April 30, 2016. If we process your return before the date of the
payment, your payment will appear on your notice of assessment,
but it will not reduce your balance owing. We will credit your
account on the date of the payment and send you a revised
statement of your account.
If you make a payment that your financial institution does not
honour (including a payment on which you put a “stop
payment”), we will charge you a fee.
Making a payment arrangement – If you cannot pay your balance
owing on or before April 30, 2016, we may accept a payment
arrangement only after you have reasonably tried to get the
necessary funds by borrowing or rearranging your finances. If you
cannot pay the balance in full, you should contact us. We will still
charge daily compound interest on any outstanding balance
starting May 1, 2016, until you pay your balance in full.
Note
Even if you cannot pay all of your balance owing right away,
file your Old Age Security Return of Income on time to avoid
late-filing penalties and to ensure your old age security
payments are not interrupted by Service Canada.
After you have mailed your Old Age Security Return of Income,
you only need to notify us of a change if:
■
your 2015 net world income is more than CAN$72,809;
■
the change will increase your 2015 net world income to more
than CAN$72,809; or
■
the change applies to the amount of recovery tax withheld
you reported at line 437.
To make a change to a return you have sent us, do not file a new
Old Age Security Return of Income for the tax year. Instead, send a
signed letter to the International and Ottawa Tax Services Office
explaining what changes you are requesting. Include the years of
the returns to be changed, your social insurance number,
individual tax number, or temporary tax number, your address,
and a telephone number where we can reach you during the day.
What should you do if you move?
If you move, let us know your new address as soon as possible to
make sure any correspondence is sent to the proper address.
After you file
What happens to your return after we receive it?
When we receive your return, we usually review it based on the
information you provide and send you a notice of assessment
based on that review. The notice will tell you if you have any
refund or balance owing of recovery tax for 2015. The notice will
also tell you if recovery tax will be withheld from your OAS
monthly payments for the period from July 2016 to June 2017.
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How to change a return?
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If you have registered with the My Account service, you can change
your address online at www.cra.gc.ca/myaccount. You can also
change your address by calling or writing us. If you are writing, send
your letter to the International and Ottawa Tax Services Office. Sign it,
and include your social insurance number, individual tax number, or
temporary tax number, your new address, and the date of your move.
You can contact us at the address and phone numbers listed on the
back cover of this guide. If you are writing for another person,
including your spouse or common-law partner, include the
person’s social insurance number, individual tax number, or
temporary tax number, and have the person sign the letter
authorizing the change to his or her records.
Note
You should also inform officials at Service Canada of your new
address so that they will send your old age security payments
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Service complaints
and any correspondence to the correct address. You will find
the address and telephone numbers below.
You can expect to be treated fairly under clear and established
rules, and get a high level of service each time you deal with the
Canada Revenue Agency (CRA); see the Taxpayer Bill of Rights.
Online services
If you are not satisfied with the service you received, try to resolve
the matter with the CRA employee you have been dealing with or
call the telephone number provided in the CRA’s correspondence.
If you do not have contact information, go
to www.cra.gc.ca/contact.
My Account
Using the CRA’s My Account service is a fast, easy, and secure
way to access and manage your tax and benefit information
online, seven days a week.
If you still disagree with the way your concerns were addressed,
you can ask to discuss the matter with the employee’s supervisor.
To log in to My Account, you can use either your CRA user ID
and password or the Sign-in Partner option.
If you are still not satisfied, you can file a service complaint by
filling out Form RC193, Service-Related Complaint.
For more information, go to www.cra.gc.ca/myaccount.
If the CRA has not resolved your service-related complaint, you
can submit a complaint with the Office of the Taxpayers’
Ombudsman.
For more information
I
f you need more information after reading this guide, visit
www.cra.gc.ca, or contact us. You will find the address and
telephone numbers on the back cover of this guide.
For more information, go to www.cra.gc.ca/complaints or see
Booklet RC4420, Information on CRA – Service Complaints.
If you have any questions about your old age security pension
(for example, the calculation of your payment or to report a lost
cheque), contact Service Canada at:
Reprisal complaint
International Operations – Service Canada
PO Box 2710 Stn Main
Edmonton AB T5J 2G4
For more information about reprisal complaints, go
to www.cra.gc.ca/reprisalcomplaints.
If you believe that you have experienced reprisal, fill out
Form RC459, Reprisal Complaint.
You can also contact Service Canada by telephone at the following
numbers:
Calls from Canada and the U.S. ..... 1-800-277-9914/1-800-454-8731
Calls from outside Canada and the U.S. ................... 1-613-957-1954
Fax number ........................................................................ 613-952-8901
Teletypewriter users ..................................................... 1-800-255-4786
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Notes
To contact us
By telephone
Calls from Canada and the U.S. ................................. 1-800-959-8281
Regular hours of service
Monday to Friday (holidays excluded)
9:00 a.m. to 5:00 p.m. (local time)
Extended hours of service
From February 15 to May 2, 2016, except Easter weekend
From 9:00 a.m. to 9:00 p.m. (local time) on weekdays
From 9:00 a.m. to 5:00 p.m. (local time) on Saturdays
Calls from outside Canada and the U.S. .................. 1-613-940-8495
We accept collect calls by automated response. You may hear a
beep and experience a normal connection delay.
Regular hours of service
Monday to Friday (holidays excluded)
9:00 a.m. to 5:00 p.m. (Eastern time)
Extended hours of service
From February 15 to May 2, 2016, except Easter weekend
From 9:00 a.m. to 9:00 p.m., Eastern time, on weekdays
From 9:00 a.m. to 5:00 p.m., Eastern time, on Saturdays
Fax number .........................................................................613-941-2505
By mail
International and Ottawa Tax Services Office
Post Office Box 9769, Station T
Ottawa ON K1G 3Y4
CANADA